https://www.taxtmi.com/caselaws?id=153465 A statutory stay application under section 19(2-C) had to be decided on merits by the joint Commissioner. The existence of a pending appeal and a similar remedy before the Sales Tax Appellate Tribunal did not excuse the authority from exercising the distinct quasi-judicial power vested in it. By directing the dealer to approach the Tribunal instead of ruling on the application, the joint Commissioner failed to discharge the statutory duty. The High Court therefore set aside the impugned order and directed reconsideration of the stay request on merits. en-us Tue, 22 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 17:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153465 A statutory stay application under section 19(2-C) had to be decided on merits by the joint Commissioner. The existence of a pending appeal and a similar remedy before the Sales Tax Appellate Tribunal did not excuse the authority from exercising the distinct quasi-judicial power vested in it. By directing the dealer to approach the Tribunal instead of ruling on the application, the joint Commissioner failed to discharge the statutory duty. The High Court therefore set aside the impugned order and directed reconsideration of the stay request on merits. Case-Laws VAT and Sales Tax Tue, 22 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153465